The records of Heritage Home Supplies show the following for July:

Standard direct labor$-$hours allowed per unit of output Standard variable overhead rate per standard direct labor$-$hour Good units produced

Actual direct labor$-$hours worked

Actual total direct labor cost

Direct labor efficiency variance

Actual variable overhead

$4$

$$32$

$3,560$

$13,775$

$$504,800$

$$17,298F$

$$440,800$

Required:

Compute the direct labor and variable overhead price and efficiency variances.

Note: Do not round intermediate calculations. Indicate the effect of each variance by selecting $"$F$"$ for favorable, or $"$U$"$ for unfavorable. If there is no effect, do not select either option.

$\backslash$table$[[$Direct labor:,,$],[$Price variance,,$],[$Efficienc$$ variance,,$],[$Variable overhead:,,$],[$Price variance,,$],[$Efficiency variance,,$]]$